| 公允价值计量偏好的理论分析 |
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| 引用本文： | 张瑞琛.公允价值计量偏好的理论分析[J].福建农林大学学报(哲学社会科学版),2012,15(3):52-57. |
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| 作者姓名： | 张瑞琛 |
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| 作者单位： | 福建农林大学经济与管理学院,福建福州,350002 |
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| 摘 要： | 《企业会计准则(2006)》规定,我国上市公司可以选择包括公允价值在内的5种计量属性来对会计要素进行计量。结合西方经济学和会计学的一些理论知识,对"公允价值计量偏好"的相关概念进行释义,并对公允价值计量偏好的特征、影响因素等进行阐释,在此基础上得出如下结论:公允价值计量偏好的层次性在我国很明显,而且大量微观个体的选择行为也会对会计准则制定者的公允价值计量偏好产生影响,体现了一个动态的过程,并进一步分析其未来的研究方向。
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| 关 键 词： | 公允价值计量 偏好 理论分析 |
Theoretical analysis on the preference of fair value measurement |
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| ZHANG Rui-chen.Theoretical analysis on the preference of fair value measurement[J].Journal of Fujian Agriculture and Forestry University,2012,15(3):52-57. |
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| Authors: | ZHANG Rui-chen |
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| Institution: | ZHANG Rui-chen(College of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou,Fujian 350002,China) |
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| Abstract: | According to the Accounting Standards for Business Enterprises(2006),China′s listed companies can make a choice among the five measurements which include fair value measurement to measure the accounting elements.Referring to the theories in western economics and accountancy,the concepts concerning "the preference of fair value measurement" are interpreted and its characteristics and influencing factors are expounded.Accordingly it is concluded that the hierarchy of the preference of fair value measurement is obvious in China and the choice of many individuals can affect the preference of fair value measurement of accounting standards makers,which is a dynamic process.Furthermore the prospects of the study is presented. |
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| Keywords: | fair value measurement preference theoretical analysis |
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